Act No. 172 / 2023 Coll.
Law amending certain laws in connection with the adoption of the act on the protection of notifiers
Valid
Law
Effective from 01.08.2023
Text versions:
01.08.2023
20.06.2023
Contents
ČÁST PRVNÍ
Čl. I
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
„§ 150
Čl. VI
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
„§ 34a
ČÁST SEDMÁ
Čl. X
„§ 31d
„§ 49a
ČÁST OSMÁ
Čl. XI
„§ 36a
§ 36b
„§ 40e
„§ 40f
„HLAVA XIII
§ 49k
§ 49l
§ 49m
§ 49n
ČÁST DEVÁTÁ
Čl. XII
Čl. XIII
ČÁST DESÁTÁ
Čl. XIV
ČÁST JEDENÁCTÁ
Čl. XV
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172
THE LAW
of 2 June 2023
amending certain laws in connection with the adoption of the Law on the protection of notifiers
Parliament has decided on this law of the Czech Republic:
Amendment of the Civil Code
Act No. 1 / 2006, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 6, Act No. 5, Act No. 6, Act No. 6, Act No. 5, Act No. 6, Act No. 5, Act No. 6 / 2000, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 5, Act No. 2000, Act No. 5, Act No. 5, Act No. 5, Act No. 2000, Act No. 2000, No 2006, No 2006, Act No. 2006, No 1999, Act No. 2000, No No.
1. in Article 75b (3), the words "or in the case of the protection of the notifier under the Law on the protection of the notifiers" shall be added at the end of the text in point (b).
2. In Section 133a, the current text becomes paragraph 1 and the following paragraph 2 is added:
"(2) Where the claimant indicates before the court the facts on which it can be concluded that he was subject to retaliation on the part of the defendant because he is a notifier under the Law on the protection of the notifiers, the defendant shall be obliged to prove that the adoption of the alleged measure was objectively justified by a legitimate objective and constituted a reasonable and necessary means of doing so. '
Transitional provision
Law No. 99 / 1963 Coll., as effective before the date of entry into force of this Act, shall apply to proceedings initiated before the date of entry into force of this Act.
Amendment of the Act on the Establishment of Ministries and other Central Authorities of the Czech Republic
In Article 11 of Act No. 2 / 1969 Coll., on the Establishment of Ministries and other Central Authorities of the Czech Republic, as amended by Act No. 575 / 1990 Coll., Act No. 358 / 1992 Coll., Act No. 548 / 1992 Coll., Act No. 21 / 1993 Coll., Act No. 285 / 1993 Coll., Act No. 135 / 1996 Coll., Act No. 272 / 1996 Coll., Act No. 257 / 2000 Coll., Act No. 517 / 2002 Coll., Act No. 14 / 2017 Coll., and Act No. 59 / 2017 Coll., the following paragraph 5, the following paragraph 6 is added:
"(6) The Ministry of Justice shall be the central body of the State administration for the protection of notifiers. ';
Paragraphs 6 and 7 shall be renumbered paragraphs 7 and 8.
Amendment of the Tax Advice Act and the Chamber of Tax Advisers of the Czech Republic
In Article 6 (9) of Act No. 523 / 1992 Coll., on Tax Advice and Chamber of Tax Advisers of the Czech Republic, as amended by Act No. 284 / 2004 Coll., Act No. 70 / 2006 Coll., Act No. 189 / 2008 Coll., Act No. 254 / 2008 Coll., Act No. 281 / 2009 Coll., Act No. 168 / 2012 Coll., Act No. 94 / 2018 Coll. and Act No. 527 / 2020 Coll., the sentence "Infringement of the obligation of confidentiality is not to provide information concerning the notification under the Law on the protection of notifiers, to the extent specified by the Law on the protection of notifiers."
Amendment to the Professional Soldiers Act
Act No. 221 / 1999 Coll., on professional soldiers, as amended by Act No. 155 / 2000 Coll., Act No. 129 / 2002 Coll., Act No. 254 / 2002 Coll., Act No. 309 / 2002 Coll., Act No. 183 / 2003 Coll., Act No. 546 / 2005 Coll., Act No. 122 / 2012 Coll., Act No. 326 / 2009 Coll., Act No. 147 / 2010 Coll., Act No. 375 / 2011 Coll., Act No. 470 / 2011 Coll.
1. At the end of Paragraph 55, the sentence "Until that time, the period during which criminal proceedings or infringement proceedings have been conducted for the same act shall not be taken into account and the period during which administrative proceedings have been conducted for the same act."
2.
(1) An appeal against decisions given under § 145 (1) (d) to (f) and against staff orders issued under § 145a (1) shall not have suspensory effect.
(2) On a proposal from the appellant, which has submitted a notification under the Law on the Protection of Notifiers, the appellant may grant a suspensive effect of the appeal against a decision which might have the characteristics of a retaliation measure or suspend its enforceability, even in the cases referred to in paragraph 1.
(3) An application for a suspension or suspension of the enforceability referred to in paragraph 2 may be made only within the period for the lodging of an appeal.
(4) The appeal authority shall, without undue delay, decide on the application to grant the suspensive effect or suspension referred to in paragraph 2 after the file has been forwarded to it; there shall be no appeal against this decision. '.
Transitional provision
Act No. 221 / 1999 Coll., as effective before the date of entry into force of this Act, shall apply to proceedings initiated before the date of entry into force of this Act.
Amendment of the Act on the service relationship of members of the Security Corps
In Article 190 of Act No. 361 / 2003 Coll., on the service relationship of members of the Security Corps, as amended by Act No. 530 / 2005 Coll. and Act No. 183 / 2017 Coll., the following paragraph 5 is inserted after paragraph 4:
"(5) On a proposal from the appellant, which has submitted a notification under the Law on the Protection of Notifiers, the appellant may grant the suspensive effect of the appeal against a decision which may have the characteristics of a retaliation measure or suspend its enforceability. An application for suspension or suspension of enforcement may be made only within the period for lodging an appeal. The appeal authority shall, without undue delay, decide on the application for a suspensory effect or suspension in accordance with the first sentence after the file has been forwarded to it; there shall be no appeal against this decision. '.
Paragraphs 5 to 9 shall be renumbered paragraphs 6 to 10.
Transitional provision
The proceedings initiated before the date of entry into force of this Act shall be governed by Act No. 361 / 2003 Coll., as effective before the date of entry into force of this Act.
Amendment of the Labour Inspection Act
Act No. 251 / 2005 Coll., on Labour Inspection, as amended by Act No. 230 / 2006 Coll., Act No. 264 / 2006 Coll., Act No. 213 / 2007 Coll., Act No. 362 / 2007 Coll., Act No. 294 / 2008 Coll., Act No. 225 / 2008 Coll., Act No. 327 / 2008 Coll., Act No. 251 / 2009 Coll., Act No. 73 / 2011 Coll., Act No. 341 / 2011 Coll., Act No. 206 / 2017 Coll., Act No. 365 / 2011 Coll., Act No. 81 / 2015 Coll., Act No. 47 / 2016 Coll., Act No. 136 / 2014 Coll., Act No. 136 / 2014 Coll.
1. In Article 3, at the end of paragraph 1, the dot is replaced by a comma and the following point (i) is added:
"(i) legislation on the protection of notifiers."
2. In Part Four, Title II, the following Section 34a is inserted after Section 34:
Transfers of legal and business natural persons to the Reportable Protection Section
(1) Legal or business natural person commits an offence by:
(a) not designate the relevant person under Article 9 (1) of the Law on the Protection of Notifiers or any other relevant person under Article 10 (7) of the Law on the Protection of Notifiers;
(b) ensure that the notifier does not be able to submit a notification pursuant to Article 9 (2) (a) of the Law on the protection of notifiers;
(c) ensure that specified information is not disclosed in a way that allows remote access pursuant to Article 9 (2) (b) of the Law on the protection of notifiers;
(d) contrary to Article 9 (2) (d) of the Law on the protection of notifiers, it shall not ensure that only the relevant person is able to acquaint himself with the notifications submitted or that the prohibition on the provision of data pursuant to Article 20 of the Law on the protection of notifiers is respected; or
(e) in contravention of Article 9 (2) (f) of the Law on the protection of notifiers, it shall not ensure that the notifier is informed of the receipt of the notification pursuant to Article 12 (2) of the Law on the protection of notifiers or of the results of the assessment of the rationality of the notification pursuant to Article 12 (3) of the Law on the protection of notifiers.
(2) A fine of up to 400 000 CZK may be imposed for the offence referred to in paragraph 1 (c).
(3) The offence referred to in paragraph 1 (a), (b), (d) and (e) may be fined up to CZK 1 000 000. "
Amendment of the Act on certain measures against the legalisation of proceeds from crime and terrorist financing
Act No. 253 / 2008 Coll., on certain measures against the legalisation of proceeds from crime and financing of terrorism, as amended by Act No. 227 / 2009 Coll., Act No. 281 / 2009 Coll., Act No. 285 / 2009 Coll., Act No. 199 / 2010 Coll., Act No. 139 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 428 / 2011 Coll., Act No. 457 / 2011 Coll., Act No. 183 / 2017 Coll., Act No. 371 / 2017 Coll., Act No. 39 / 2012 Coll., Act No. 399 / 2012 Coll.
1. in Paragraph 21 (6) (b):
"(b) an internal notification system under the Law on the protection of notifiers, which allows an anonymous notification to a staff member and to a natural person who is acting in a different manner for the obliged person than in a fundamental employment relationship; the internal notification system cannot be maintained by a third party; the internal reporting system may only be shared by the obliged entity with the tied agent in accordance with Article 2 (4); the liability of the obliged entities sharing the internal reporting system is not affected by the performance of the obligations of the obliged entity under the law on the protection of notifiers. ';
2. After Paragraph 31c, the following Section 31d is inserted:
Protection of notifiers in the Office
(1) The Office shall establish an internal notification system allowing the Office's staff or a natural person operating for the Office, other than in a fundamental employment relationship, to submit a notification of infringement in an anonymous and secure manner. The notifier and the person referred to in Article 4 (2) (a) to (h) of the Law on the protection of notifiers shall not be subject to retaliation by reason of the notification.
(2) The internal notification system referred to in paragraph 1 and the notification of an infringement under this Act by an official of the Office or a natural person acting on behalf of the Office other than in a fundamental employment relationship shall not apply to the law on the protection of notifiers. ';
3. The heading under Section 34a reads: "Acceptance of notices of infringement under this Act '.
4. In Paragraph 34a, the following paragraph 5 is added:
"(5) Notice under the Act on the Protection of Reporters of Infringement under that Act may not be filed with the Ministry of Justice. It shall be prohibited to publish information constituting the content of a notification under the Law on the Protection of Notifiers subject to the obligation of confidentiality under that Act. ';
5. After Paragraph 49, the following Section 49a is inserted:
Infringements related to the protection of notifiers
(1) A natural person commits an offence by making knowingly false notifications under the Law on the Protection of Notifiers of Infringements under that Act.
(2) The transgression shall be committed by the person who:
(a) prevent another from submitting an infringement notice under this law;
(b) in contravention of Article 4 (2) of the act on the protection of notifiers, issue a retaliatory measure brought about by the notification of an infringement under that law to the notifier or to those who may not be subject to a retaliatory measure;
(c) in contravention of Article 20 (1) of the act on the protection of notifiers, provide information which could thwart or jeopardise the purpose of submitting a notification or anonymous notification of an infringement under that act; or
(d) in contravention of Article 20 (2) of the Law on the protection of notifiers, without the written consent of the notifier, the person who may not be subject to retaliatory measures or the persons mentioned in the notification shall provide information on their identity if the notification concerns an infringement under this law.
(3) The competent person under the law on the protection of notifiers designated by the obliged person shall commit an offence by:
(a) in breach of Article 10 (6) of the Law on the protection of notifiers, they shall not notify that they have ceased to fulfil the conditions of integrity;
(b) in contravention of Article 11 (1) (a) of the Law on the protection of notifiers, refuse receipt of the notification or consider its justification;
(c) shall not inform the notifier of the outcome of the assessment of the notification under Article 12 (3) of the Law on the protection of the notifiers within a specified period;
(d) in contravention of Article 20 (1) of the Law on the protection of notifiers, provide information which could thwart or jeopardise the purpose of submitting a notification or anonymous notification; or
(e) in contravention of Article 20 (2) of the Law on the protection of notifiers, without the written consent of the notifier, the person who may not be subject to retaliation or the person mentioned in the notification shall provide information on their identity.
(4) The debtor commits an offence by:
(a) in contravention of Article 4 (4) of the Law on the protection of notifiers, allow the notifier or person referred to in Article 4 (2) (a) to (h) of the Law on the protection of notifiers to be subject to retaliation;
(b) not designate the relevant person pursuant to Article 9 (1) of the Law on the Protection of Notifiers or any other relevant person under Article 10 (7) of the Law on the Protection of Notifiers;
(c) ensure that the notifier does not be able to submit a notification pursuant to Article 9 (2) (a) of the Law on the protection of notifiers;
(d) ensure that the specified information is not disclosed in a manner that allows remote access under Article 9 (2) (b) of the Law on the Protection of Notifiers;
(e) contrary to Article 9 (2) (d) of the Law on the protection of notifiers, it shall not ensure that only the relevant person can acquaint himself with the notifications submitted or that the prohibition on the provision of data pursuant to Article 20 of the Law on the protection of notifiers is respected;
(f) does not ensure an assessment of the justification of the notification by the relevant person under Article 9 (2) (e) of the Law on the protection of notifiers;
(g) contrary to Article 9 (2) (f) of the Law on the protection of notifiers, it shall not ensure that the notifier is informed of the receipt of a notification under Article 12 (2) of the Law on the protection of notifiers or of the results of the assessment of the rationality of the notification under Article 12 (3) of the Law on the protection of notifiers,
(h) does not ensure that appropriate measures are taken to remedy or prevent the unlawful situation following the notification pursuant to Article 9 (2) (g) of the Law on the Protection of Notifiers;
(i) in breach of Article 11 (2) of the Law on the protection of notifiers, affects the person concerned for the proper performance of his or her activities; or
(j) fails to comply with the remedies provided for in Article 22 (2) of the Law on the protection of notifiers.
(5) A fine of up to CZK 20 000 may be imposed for the offence referred to in paragraph 3 (a) and (c).
(6) A fine of up to 50 000 CZK may be imposed for the offence referred to in paragraph 1 and paragraph 3 (b).
(7) A fine of up to 80 000 CZK may be imposed for the offence referred to in paragraph 2 (c) and (d).
(8) A fine of up to 100 000 CZK may be imposed for the offence referred to in paragraph 2 (a).
(9) The offence referred to in paragraph 3 (d) and (e) committed intentionally may be fined up to CZK 100,000.
(10) A fine of up to CZK 400,000 may be imposed for the offence referred to in paragraph 4 (d) and (j).
(11) A fine of up to CZK 1 000 000 may be imposed for the offence referred to in paragraph 2 (b).
(12) For the offence referred to in paragraphs 4 (a) to (c) and (e) to (i), a fine of up to CZK 1 000 000 may be imposed. "
6. In Paragraph 52 (1), at the end of the text of point (a), the words "except for an offence pursuant to § 49a 'are added.
Amendment of the Auditor Act
Act No. 93 / 2009 Coll., Act No. 188 / 2011 Coll., Act No. 420 / 2011 Coll., Act No. 428 / 2011 Coll., Act No. 458 / 2011 Coll., Act No. 52 / 2012 Coll., Act No. 167 / 2012 Coll., Act No. 183 / 2017 Coll., Act No. 94 / 2018 Coll., Act No. 367 / 2019 Coll., Act No. 33 / 2020 Coll., Act No. 527 / 2020 Coll., Act No. 261 / 2016 Coll., Act No. 183 / 2017 Coll., Act No. 94 / 2018 Coll., Act No. 367 / 2019 Coll.
1. Paragraph 14f (2) is deleted and paragraph 1 is deleted.
2. In Paragraph 15, at the end of paragraph 3, the dot is replaced by a comma and the following point (n) is added:
"(n) provision of information to the Council or the Chamber concerning notifications under the Law on the protection of notifiers."
3. Paragraph 31 (6) is deleted.
4. In Article 36 (2), the words "Title XIII and Article XIII 'shall be inserted after the words" after'.
5. The following Sections 36a and 36b are inserted after Section 36, including the headings:
System for the receipt of infringements notifications introduced by the Chamber
(1) The Chamber shall establish a system for the receipt of notifications by a statutory auditor carrying out an audit activity in his or her own name and on his or her own account, an audit firm, their staff and a natural person acting for them other than in a fundamental employment relationship, an infringement or suspected breach of obligations under this Act, another law governing the performance of an audit activity, a directly applicable European Union law governing specific requirements for statutory audit of public-interest entities, the code of conduct, internal rules of the Chamber or standards of auditing pursuant to Article 18, and shall inform thereof in a manner enabling remote access.
(2) Paragraph 16 to 21 of the Law on the protection of notifiers shall apply mutatis mutandis to the system for receiving notifications referred to in paragraph 1.
(3) The procedures referred to in paragraph 2 shall ensure the protection of the legitimate interests of the notifier and of the person who, according to the notification, is responsible for the breach or alleged breach of obligations under this Act, other legislation governing the performance of audit activities, the directly applicable European Union law governing the specific requirements for statutory audit of public-interest entities, the code of ethics, the internal rules of the Chamber or audit standards pursuant to § 18.
Internal notification system Chamber
(1) The Chamber shall establish an internal reporting system under the Law on the protection of notifiers which allows the staff of the Chamber or a natural person operating for the Chamber to submit, in a secure manner, a notification of a breach or suspected breach of obligations under that Act, another law governing the performance of an audit activity, a directly applicable European Union provision governing the specific requirements for statutory audit of public-interest entities, an ethical code, internal rules of the Chamber or audit standards pursuant to Article 18.
(2) The notifier and the person referred to in Article 4 (2) (a) to (h) of the Law on the protection of notifiers must not be subject to retaliation by reason of the notification. "
6. In Article 39b (3), the words "Title XIII 'shall be inserted after the words" Title XI'.
7.
System for the receipt of notifications of infringements established by the Council
(1) The Council shall establish a system for the receipt of notifications by a statutory auditor carrying out an audit activity in his or her own name and on his or her own account, an audit firm, their staff and a natural person who acts for them differently than in a fundamental employment relationship on a breach or suspected breach of obligations under this Act, another law governing the performance of an audit activity, a directly applicable European Union regulation governing the specific requirements for statutory audit of public-interest entities, the code of conduct, internal rules of the Chamber or standards of auditing pursuant to Article 18 and shall inform thereof in a manner enabling remote access.
(2) Paragraph 16 to 21 of the Law on the protection of notifiers shall apply mutatis mutandis to the system for receiving notifications referred to in paragraph 1.
(3) The procedures referred to in paragraph 2 shall ensure the protection of the legitimate interests of the notifier and of the person who, as notified, is responsible for the breach or alleged breach of obligations under this Act, of another law governing the exercise of audit activities, of a directly applicable European Union law governing the specific requirements for statutory audit of public-interest entities, the code of ethics, the internal rules of the Chamber or audit standards pursuant to Article 18. ';
8. After Paragraph 40e, the following Section 40f is inserted:
Internal Council notification system
The Council shall establish an internal reporting system under the Law on the protection of notifiers, which shall allow a staff member of the Council or a natural person operating for the Council to submit, in a secure manner, a notification of a breach or a suspected breach of obligations under that law, another law governing the performance of an audit activity, a directly applicable European Union provision governing specific requirements for statutory audit of public-interest entities, an ethical code, internal rules of the Chamber or audit standards pursuant to Article 18. '.
9. In Part One, the following Title XIII is inserted after Title XII:
CONTRIBUTIONS RELATING TO THE PROTECTION OF NOTIFICATION
Infringements related to the protection of notifiers
(1) A natural person commits an offence by making knowingly false notifications under the Law on the protection of notifiers of infringement or suspected breach of obligations under this Act, other legislation governing the performance of an audit activity, a directly applicable European Union law governing specific requirements for statutory audits of public-interest entities, the code of ethics, internal rules of the Chamber or auditing standards pursuant to § 18.
(2) A fine of up to 50 000 CZK may be imposed for the offence referred to in paragraph 1.
Basic provisions
(1) The Council and the Chamber shall discuss the transfers under this Title.
(2) Transfers of auditors, staff of auditors and natural persons operating for the auditor other than in a fundamental employment relationship shall be discussed by the authority which has accepted the notification under this law or established the facts leading to the initiation of infringement proceedings.
(3) The transfers of staff of the Council or of the Comoros and natural persons operating for the Council or the Comoros other than in a basic employment relationship shall be dealt with by the institution to which the natural person is an employee or to which he is operating otherwise than in a basic employment relationship.
Transfers at first instance by the Chamber
(1) Paragraph 26 (2), (3) and (5) to (8), (27) and (27a) (1), (6) and (7) shall apply mutatis mutandis in the infringement proceedings with the auditor and the Chamber at first instance.
(2) The fine imposed in the infringement proceedings, when dealing with the offence at first instance by the Chamber, is the income of the Chamber.
Transfers at first instance by the Council
The fine imposed in the infringement proceedings under § 49k, when the Council is discussing the offence at first instance, is the income of the state budget of the Czech Republic. "
Title XIII shall be renumbered Title XIV.
10. In Paragraph 50, the following paragraph 4 is added:
"(4) Notice under the Law on the protection of notifiers of infringement pursuant to this Act, other legislation governing the performance of audit activities, directly applicable European Union provisions governing specific requirements for statutory audit of bodies of public interest, the Code of Ethics, internal rules of the Chamber or auditing standards pursuant to § 18 may not be filed with the Ministry of Justice. '
Amendment of the Civil Service Act
Act No. 2051 / 2016 Coll.
1. In Paragraph 168, the following paragraph 3 is inserted after paragraph 2:
"(3) On a proposal from the appellant, which has submitted a notification under the Law on the Protection of Notifiers, the appellant may grant the suspensive effect of the appeal against a decision which may have the characteristics of a retaliation measure or suspend its enforceability. An application for suspension or suspension of enforcement may be made only within the period for lodging an appeal. The appeal authority shall, without undue delay, decide on the application for a suspension or suspension of enforcement after the file has been forwarded to it; there shall be no appeal against this decision. '.
Paragraphs 3 and 4 shall be renumbered paragraphs 4 and 5.
2. In Paragraph 205, the comma at the end of point (c) is replaced by a dot and point (d) is deleted.
Transitional provisions
Contents
ČÁST PRVNÍ
Čl. I
Čl. II
ČÁST DRUHÁ
Čl. III
ČÁST TŘETÍ
Čl. IV
ČÁST ČTVRTÁ
Čl. V
„§ 150
Čl. VI
ČÁST PÁTÁ
Čl. VII
Čl. VIII
ČÁST ŠESTÁ
Čl. IX
„§ 34a
ČÁST SEDMÁ
Čl. X
„§ 31d
„§ 49a
ČÁST OSMÁ
Čl. XI
„§ 36a
§ 36b
„§ 40e
„§ 40f
„HLAVA XIII
§ 49k
§ 49l
§ 49m
§ 49n
ČÁST DEVÁTÁ
Čl. XII
Čl. XIII
ČÁST DESÁTÁ
Čl. XIV
ČÁST JEDENÁCTÁ
Čl. XV
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Regulation Information
| Citation | Act No. 172 / 2023 Coll. |
|---|---|
| Regulation Type | Law |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 20.06.2023 |
|---|---|
| Effective from | 01.08.2023 |
| Effective until | - |
| Status | Valid |
Parliamentary Paper:
Paper No. 353
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